Since 7 January 2013, if you or your partner/spouse are in receipt of Child
Benefit and either of you have total income of more than £50,000 you will be
liable to the new High Income Child Benefit charge.
If this applies to you and you are not already registered for
Self-Assessment with HMRC, perhaps because your income is already taxed under
PAYE, then you are obliged to register by 5
October 2013.
For assistance, please contact ppeterson@petersonsims.com
or gsims@petersonsims.com